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What can the CRA do to collect, and what are your options?

The CRA has collection powers most creditors do not: it can garnish wages and bank accounts, register a lien against property, and set off refunds and benefits — generally without going to court first. That makes ignoring collection letters far more dangerous than ignoring an ordinary creditor. Payment arrangements and relief are available, but only if you engage.

What to do next

  1. Confirm the debt is actually correct

    Collection and assessment are different processes. If you disagree with the amount, a notice of objection is the route — but note that objecting does not automatically stop collection for most income tax debts, and interest keeps running.

  2. Engage before enforcement starts

    Payment arrangements are routinely granted where you make contact and provide financial information. Once a garnishment or requirement to pay is issued to your bank or employer, unwinding it is much harder than preventing it.

  3. Ask about taxpayer relief and hardship

    Relief from penalties and interest may be available for circumstances beyond your control, financial hardship, or CRA delay or error. It is a separate application from disputing the tax itself, and it is underused.

  4. Get advice if you are a director or the debt is a trust amount

    Unremitted payroll deductions and GST/HST are trust funds, and directors can be held personally liable for them. That exposure survives the corporation, which is why this is the situation to get advice on immediately.

Frequently asked questions

Can the CRA take money from my bank account?

Yes. It can issue a requirement to pay to your bank or employer without a court order for most tax debts, which is a broader power than ordinary creditors have.

Does objecting stop collection?

Not generally for income tax. Collection can continue and interest accrues while an objection is pending. Ask specifically, because it affects whether to pay under protest.

Can penalties and interest be cancelled?

Taxpayer relief may cancel or waive them for circumstances beyond your control, hardship, or CRA error or delay. It is a separate application from the objection.

Can they come after me personally for company tax?

For trust amounts — payroll deductions and GST/HST — directors can face personal liability. Get advice as soon as the company is behind on remittances, not after.

This is general information, not legal advice. Laws vary by location and every situation is different — speak with a qualified lawyer about your specific circumstances.

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